USE OF FOREIGN ANTI-CORRUPTION EXPERIENCE AT ACTIVITIES OF THE STATE CUSTOMS SERVICE OF UKRAINE

Abstract

The article considers the possibility of using foreign anti-corruption experience in the activities of the State Customs Service of Ukraine. Implementation of anti-corruption experience is especially important in the context of European integration and Ukraine’s interaction with international organizations. The relevance of this study is due to the fact that at the current stage of the reorganization of the State Customs Service of Ukraine, it is necessary to study the social and economic factors of the formation of the prerequisites for the emergence and counteraction of corruption in the customs bodies of Ukraine. The article considered a number of problems that lead to the emergence of such a phenomenon as corruption in customs authorities and determined that Ukraine has developed the principles of state anti-corruption policy for 2020–2024 and determined new directions for improvement and implementation of anti-corruption policy at the national and sectoral level. It was noted that there are such problems in the customs authorities as: insufficient transparency and efficiency of the work of the customs authorities, excessive discretionary powers of employees; opacity of the classification of goods, determination of their customs value and determination of inspection; unlawful administrative appeal against the activities of officials of customs authorities. The classification of corruption offenses during customs procedures was analyzed according to various criteria. It was determined that as a result of the growth of corruption in customs, the level of national security and protection of citizens is decreasing; state budget revenues decrease; foreign investments are decreasing; the expenses of ordinary citizens are increasing; barriers to global trade and economic growth are created; the level of trust of the population in state bodies in general, and in the bodies of the State Customs Service of Ukraine separately; the level of cooperation between customs and other state bodies decreases; the level of voluntary compliance with customs legislation is decreasing. Thus, taking into account these provisions, we can observe that the implementation of the European experience of combating and preventing corruption in the bodies of the State Customs Service of Ukraine will help to reduce the indicators of corruption in the customs bodies through preventive work.